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accounting analysis annual arena asset attendance auction average ballpark Baseball America baseball team benefits betting bookmakers broadcasting Canadian Capital Cost Cleveland clubs competition Division I-A downtown effect English auction enues estimated factors fans fees gate revenues growth higher impact income increase intercollegiate athletics investment issue Journal of Sport Major League Baseball major league teams match results ment million MLB All-Star game National Football League National Hockey League NHL teams operating ownership payroll play players professional sports profit public funding public share regression reported retail revenue sharing revenue streams sales tax sales tax revenues season sector seller significant soccer Sport Finance Sport Management Sports Economics sports facilities sports rights sports teams statistically strategy subsidies Super Bowl Table team owners team's ticket prices tion tournament University variables West Virginia University win percentage Zimbalist